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J.T. JENKINS CO. v. COUNTY OF LOS ANGELES

Docket No. 24266.

178 Cal.App.2d 379 (1960)

2 Cal. Rptr. 852

J.T. JENKINS COMPANY (a Corporation), Appellant, v. COUNTY OF LOS ANGELES et al., Respondents.

Court of Appeals of California, Second District, Division Three.

February 25, 1960.

Attorney(s) appearing for the Case

Holbrook, Tarr & O'Neill and W. Sumner Holbrook, Jr., for Appellant.

Harold W. Kennedy, County Counsel, and Alfred Charles DeFlon, Deputy County Counsel, for Respondents.

FORD, J.

The plaintiff appeals from a judgment in an action brought by it to recover taxes paid under protest.

The contention of the plaintiff is that, pursuant to section 1060 of the Revenue and Taxation Code,1 certain debts owed by the plaintiff should have been deducted from the amount of debts owed to the plaintiff in determining the value of the solvent credits of the plaintiff which were subject to taxation. Under section...

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